Document Type : Research Paper

Authors

• Mojtaba Rezaei ¹
• Fardin Mansouri ²
• Mahdi Faghani ²

¹ Department of Accounting, Zahedan Branch, Islamic Azad University, Zahedan, Iran.

² Department of Accounting, University of Sistan and Baluchestan, Zahedan, Iran.

Abstract

The purpose of this study is to provide a favorable model of a corporate governance system to prevent companies from falling into the trap of money laundering and effective on the decisions of respondents (people and their legal representatives). The research method is exploratory development. The statistical population of this study is Tehran capital market companies. The research period is from 2016 to 2016. From the statistical population of the research, 120 companies were selected as the sample size by the elimination method. In-house and extra-organizational mechanisms were used to lead the company. In this research, correlation tests and regression analysis, and Eviews software have been used to test the research hypotheses and determine whether they are significant or not. Findings showed that the results of testing the hypotheses indicate that the management system with good, average and poor performance has a significant effect on preventing companies from falling into the trap of money laundering and it can be concluded that corporate governance systems avoid companies from Getting caught in the trap of money laundering is effective and the main research hypothesis that states that corporate governance systems are effective in avoiding companies from getting caught in the trap of money laundering (money laundering) is confirmed.

Keywords

• Corporate Governance
• Money Making
• Capital Markets
• Respondent Decisions